Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel: example
An employee is harbour master at Larne. One day he travels to Belfast to visit his elderly mother but while he is there he calls in at a colleague’s office to deliver some new charts of the Irish Sea.
The purpose of the visit to Belfast was private and the trip to his colleague’s office was merely incidental. So the journey is private travel, see EIM32320. No deduction is due for the cost of the journey.